Which of the Following Does Not Accurately Describe a Benefit

Which of the following does not accurately describe a benefit of using a trust?

A) Trusts may be useful for managing the property of those who require assistance managing their affairs.
B) Trusts may be useful to manage the outcomes of an individual's property following their death.
C) Trusts may be useful to hold assets for unborn grandchildren.
D) Trusts may be useful for an additional deduction of personal tax credits for the beneficiary.